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■'     COLUMBUS 


1916 


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OFFICERS  OF  THE  OHIO  STATE  BOARD  OF 
COMMERCE 

f- 

President 

George  E.  Pomeroy Toledo 

The  Geo.  E.  Pomeroy  Co.  (Real  Estate) 

Vice-President 

J.  J.  Dauch Sandusky 

The  Hinde  &  Dauch  Paper  Co. 

Treasurer 

A.  W.  Mackenzie Columbus 

Cashier,  The  State  Savings  Bank  and  Trust  Co. 

Secretary  and  Manager 
0.  K.  Shimansky Columbus 


EXECUTIVE  COMMITTEE 

Geo.  Beatty Columbus 

President,  The  Federal  Glass  Co. 

W.  C.  Carnahan Bellaire 

Superintendent,  The  Carnegie  Steel  Co. 

Allen  R.  Foote Columbus 

James  J.  Heekin Cincinnati 

The  Heekin  Spice  Co. 

J.  C.  Miller Columbus 

Treasurer,  The  Columbus  Iron  &  Steel  Co. 

George  E.  Pomeroy Toledo 

S.  O.  Richardson,  Jr Toledo 

Vice-President,  The  Libbey  Glass  Co. 

George  T.  Spahr Columbus 

Spahr  &  Glenn  (Printers) 

Samuel  Scovil Cleveland 

The  Cleveland  Electric  Illuminating  Co. 


FOREWORD 


Columbus,  O.,  February  1,  1916. 

This  pamphlet  has  been  prepared  as  a  handy 
guide  for  busy  persons  who  may  have  to  pay 
taxes  in  Ohio.  The  aim  has  been  to  set  forth  the 
statutory  requirements,  in  a  clear  and  concise 
form  easily  understood  by  every  taxpayer. 

It  has  been  prepared  by  Judge  R.  M.  Dittey, 
Chairman  of  the  Tax  Commission  of  Ohio,  from 
1910  to  1913,  and  who  wrote  the  present  Tax 
Commission  Act,  the  Smith  One  Per  Cent  Law, 
and  the  New  Parrett-Whittemore  Law,  which 
went  into  effect  January  1,  1916. 

Ohio  State  Board  of  Commerce. 


(Copyright,  1916,  by  Ohio  State  Board  of  Commerce.) 

342885 


tNliEX 


PAGE 

Appeal  from  Board  of  Revision 30 

Application  for  Reduction 30 

Assessments,  Self 6  and  26 

Auditor's  Notice 27 

Automobile  Taxes 52 

Banks,  Taxation  of 37,  38  and  39 

Certificate  of  Values 27 

Cigarette  Taxes 52 

Collateral  Inheritance  Taxes 48 

Complaints 28  and  29 

Consignee — When  Not  Merchant 25 

Constitutional  Provisions : 9 

Definitions 10,  11,  12  and  13 

Delinquent  Taxes,  Collection  of 46 

Delinquent  Personal  Property  Taxes. 46 

Delinquent  Real  Estate  Taxes 47 

Destroyed  Property 33 

Dogs,  Listing  of 23 

Excise  Taxes 48 

Exemptions — Constitutional 13 

Exemptions — Legislative 13,   14  and  15 

Federal  Taxes 54  and  55 

Franchise  Taxes 49  and  50 

High  Spots  in  Taxation 6,  7  and  8 

Illegal  Taxes — How  Enjoined 53 

Illegal  Taxes — How  Recovered 53 

Insurance  Companies 51 

Liquor  Taxes 51 

Manufacturers  Property 23  and  24 

Merchants  Stock 23  and  24 

Ohio  System,  The 9 

Penalties  for  Non-payment — Real  Estate,  45  and  46 

Penalties,  for  Non-payment — Personal 44 

Property,  Assessment  of 26 

Property — Capacity  in  Which  to  List 18 

Property,  Omitted 21 

Property  Pertaining  to  a  Business 36 

Property— What  to  List 18 

Property — Where  to  List 17 

Real  Estate  Assessment 31 

Real  Estate  Reassessment 31  and  32 

Real  Estate  Values,  Printed  Lists  of 28 

Refund  of  Taxes 54 

Refusing  to  List  or  Verify 20 

Returns — Corporations 33 

Returns,  False 21 


PAGE 

Returns,  Forms  of 22 

Returns — Individuals 15 

Returns — In  More  Than  One  County 35 

Returns — Property  All  in  One  County 34 

Returns— Who  Must  Make 16 

Returns,  Verification  of 20 

Revision  by  County  Board 26 

Settlements,  Semi- Annual 43 

Sixteen  Items,  The 23 

Special  Taxes 52 

Statement — What  to  Contain 19 

Statutory  Provisions 10 

Tax  Listing  Day 16 

Tax  LTist  and  Duplicate 42 

Taxes — Liability  for  Non-payment 41 

Taxes — Liens 40 

Taxes,  Payment  of 40 

Taxes,  Personal  Property 42 

Taxes,  When  Payable 44 

Uniform  Rule,  The 9 

Utilities,  Public 39  and  40 

Valuation,  Incorporated  Companies 36 

Valuation,  Rules  of 25 


HIGH  SPOTS  IN  TAXATION 


The  rule  of  "self  assessment"  no  longer  prevails 
in  Ohio. 

The  taxpayer's   return   does   not  fix  values   for 
taxation,  as  heretofore  it  did. 

That  return  now  is  merely  for  the  guidance  of 
the  assessor. 

Tax  values  are  fixed  by  the  assessing  officials. 

Therefore  taxpayers  are  put  upon  inquiry  as  to 
their  assessments. 

If  they  fail  to  complain  of  unsatisfactory  assess- 
ments they  must  pay  taxes  upon  such  valuations. 

All    real    and    personal    property,    except    that 
expressly  exempted,  is  taxable. 

Each  individual  is  entitled  to  an  exemption  of 
personal  property  to  the  value  of  one  hundred  dollars. 

The  day  preceding  the  second  Monday  of  April  is 
tax  listing  day. 

Personal  property  must  be  listed  in  the  name  of 
the  person  owning  it  on  tax  listing  day. 

A  person  having  possession  or  control  of  property 
of  another  must  list  it  in  name  of  owner. 


Tax  returns  must  be  made  between  tax  listing  day 
and  the  first  Monday  of  June  of  each  year. 

6 


Chattel  property  must  be  valued  at  its  usual 
selling  price. 

The  price  for  which  real  property  would  sell  at 
forced  sale  is  not  the  measure  of  its  value  for 
taxation. 

Complaints  as  to  values  are  heard  by  the  County 
Board  of  Revision  at  its  August  session. 

Any  taxpayer  may  file  a  complaint  either  as  to  his 
own  or  another's  property. 

It  is  necessary  to  file  a  complaint  to  secure  a 
reduction  or  correction  of  an  assessment. 

Real  estate  taxes  are  a  lien  from  tax  listing  day 
of  each  year. 

Personal  property  may  be  seized  and  sold  for 
taxes. 

No  exemptions  are  allowed  in  proceedings  to 
collect  delinquent  taxes. 

Road  taxes  must  be  paid  in  full  at  the  time  of  the 
December  collection. 

All  other  taxes  are  payable  on  or  before  December 
twentieth. 

If  one-half  is  paid  at  that  time  the  other  half  may 
be  paid  on  or  before  June  twentieth  following. 

If  the  first  half  of  personal  taxes  is  not  paid  at  the 
December  collection  the  whole  tax  becomes  due. 

If  the  treasurer  proceeds  to  collect  he  may  add  a 
five  per  cent  penalty  for  his  services. 


To  any  part  remaining  unpaid  after  the  June 
collection  a  ten  per  cent  penalty  is  added. 

If  the  first  half  of  the  real  estate  taxes  is  not  paid 
at  the  December  collection  a  fifteen  per  cent  penalty 
is  added  to  it. 

If  the  second  half  is  not  paid  at  the  June  collection 
a  fifteen  per  cent  penalty  is  added  to  it. 

If  any  such  delinquent  real  estate  taxes  or  penalty 
is  not  paid  at  the  following  December  collection  it 
and  the  whole  tax  for  the  current  year  becomes  due 
and  the  real  estate  subject  thereto  must  be  sold. 

Franchise  taxes  of  domestic  corporations  are 
payable  on  or  before  October  first  each  year. 

Franchise  taxes  of  foreign  corporations  are  pay- 
able on  or  before  December  first  each  year. 

Non-payment  of  franchise  taxes  of  all  kinds 
subjects  them  to  a  penalty  of  fifteen  per  cent. 

Excise  taxes  of  public  utilities  are  payable  on  or 
before  December  fifteenth  of  each  year. 

A  penalty  of  fifteen  per  cent  is  added  for  non- 
payment of  excise  taxes. 


THE  OHIO  SYSTEM 

Under  the  system  fixed  by  the  constitution  of 
the  state  and  the  laws  enacted  by  the  General 
Assembly  all  property,  save  that  expressly 
exempted,  is  required  to  be  taxed  by  a  uniform 
rule  at  its  true  value  in  money. 

This  is  known  as  the  "uniform  rule"  plan  of 
taxation.  There  is  much  opposition  to  this 
plan  and  numerous  unsuccessful  efforts  have  been 
made  to  change  it.  Despite  these  efforts  Ohio  in 
theory,  at  least,  remains  -wedded  to  the  idea  of 
taxing  all  property  at  its  true  value  and  at  the 
same  rate. 

As  a  matter  of  fact,  however,  all  property  is 
not  so  taxed. 

What  is  taxable  and  what  is  not  will  be  set  out 
herein.  The  completeness  of  the  returns  and  the 
full  listing  of  property  must  rest  with  the 
consciences  of  the  taxpayers  and  the  diligence 
of  the  officials. 

CONSTITUTIONAL  PROVISIONS 

Property  Generally 

Sec.  2,  of  Art.  12,  provides  that: 

Laws  shall  be  passed,  taxing  by  a  uniform  rule, 
all  moneys,  credits,  investments  in  bonds,  stocks, 
joint  stock  companies,  or  otherwise;  and  also  all 
real  and  personal  property  according  to  its  true 
value  in  money,  excepting  (certain  property 
exempted,  as  set  out  elsewhere  herein.) 

Banks 

Sec.   3   of  Art.    12  provides  that: 

The  General  Assembly  shall  provide  by  law 
for  the  taxation  of  the  property  of  banks  and 
bankers,  so  that  all  property  employed  in  bank- 
ing, shall  always  bear  a  burden  of  taxation  equal 
to  that  imposed  on  the  property  of  individuals. 

9 


Corporations 

Sec.  4  of  Art.  13  provides  that: 

The  property  of  corporations,  now  existing 
or  hereafter  created,  shall  forever  be  subject  to 
taxation,  the  same  as  the  property  of  individuals. 

Other  Provisions 

The  constitution  further  authorizes  the  laying 
of  inheritance,  income,  excise,  and  franchise  taxes 
and  the  imposition  of  taxes  upon  the  production 
of  coal,  oil,  gas  and  other  minerals. 

STATUTORY  PROVISIONS 

Section  5328  of  the  General  Code  provides  that: 
All  real  or  personal  property  in  this  state, 
belonging  to  individuals  or  corporations,  and  all 
moneys,  credits,  investments  in  bonds,  stocks,  or 
otherwise,  of  persons  residing  in  this  state,  shall 
be  subject  to  taxation,  except  only  such  property 
as  may  be  expressly  exempted  therefrom. 

DEFINITIONS 
Real  Property 

"Land"  and  "real  property"  are  defined  to  be 
and  include  not  only  land  itself,  whether  laid 
out  in  town  lots  or  otherwise,  with  all  things  con- 
tained therein,  but  also  unless  otherwise  specified, 
all  buildings,  structures,  improvements,  and  fix- 
tures of  whatever  kind  thereon,  and  all  rights  and 
privileges  belonging,   or  appertaining  thereto. 

Personal  Property 

"Personal  property"  is  defined  to  include: 
Every  tangible  thing  being  the  subject  of  owner- 
ship, whether  animate  or  inanimate,  other  than 
money,  and  not  forming  part  of  a  parcel  of  real 
property; 

The  capital  stock,  undivided  profits  and  all 
other  means  not  forming  part  of  the  capital  stock 
^of  every  company  whether  incorporated  or  unin- 

10 


corporated,  and  every  share,  portion  or  interest 
in  such  stocks,  profits,  or  means,  by  whatsoever 
name  designated,  inclusive  of  every  share,  or 
portion,  right,  or  interest  either  legal  or  equitable 
in  and  to  every  ship,  vessel  or  boat  used  in  navi- 
gating the  waters  within  or  bordering  on  this 
state;  and 

Money  loaned  on  pledge  or  mortgage  of  real 
estate,  although  a  deed  or  other  instrument 
may  have  been  given  for  it,  if  between  the  parties 
thereto  it  is  considered  as  security  merely.  (The 
term  personal  property  is  frequently  used  herein 
as  meaning  all  taxable  property  except  real  prop- 
erty.) 

Money 

The  term  "money"  or  "moneys"  is  defined  to 
include : 

Any  surplus  or  undivided  profits  held  by  societies 
for  savings  or  banks  having  no  capital  stock, 
gold  and  silver  coin,  bank  notes  of  solvent  banks, 
in  actual  possession,  and 

Every  deposit  which  the  person  owning,  holding 
in  trust,  or  having  the  beneficial  interest  therein, 
is  entitled  to  withdraw  in  money  on  demand. 

Credits 

The  term  "credits"  means; 

The  excess  of  the  sum  of  all  legal  claims  and 
demands,  whether  for  money  or  other  valuable 
thing,  or  for  labor  or  service  due  or  to  become  due 
to  the  person  liable  to  pay  taxes  thereon,  including 
deposits  in  banks  or  with  persons  in  or  out  of  the 
state,  other  than  such  as  are  held  to  be  money, 
as  hereinbefore  defined,  when  added  together, 
estimating  every  such  claim  or  demand  at  its 
true  value  in  money,  over  and  above  the  sum  of 
legal  bona  fide  debts  owing  by  such  person. 

In  making  up  the  sum  of  such  debts  owing, 
there  shall  not  be  taken  into  account: 

11 


An  obligation  to  a  mutual  insurance  company; 

Nor  an  unpaid  subscription  to. the  capital  stock 
of  a  joint  stock  company; 

Nor  a  subscription  for  a  religious,  scientific, 
literary,  or  charitable  purpose; 

Nor  an  acknowledgment  of  indebtedness,  unless 
founded  on  some  consideration  actually  received, 
and  believed  at  the  time  of  making  such  acknowl- 
edgment to  be  a  full  consideration  therefor; 

Nor  an  acknowledgment  made  for  the  purpose  of 
diminishing  the  amount  of  credits  to  be  listed  for 
taxation; 

Nor  a  greater  amount  or  portion  of  a  liability 
as  surety,  than  the  person  required  to  make  the 
statement  of  such  credits  believes  that  such  surety 
is  in  equity  bound  and  will  be  compelled  to  pay,  or 
to  contribute,  in  case  there  are  no  securities. 

Pensions  receivable  from  the  United  States 
are  not  held  to  be  credits. 

No  person  may  be  required  to  take  into  account 
in  making  up  the  amount  of  credits,  a  greater 
portion  of  any  credits  than  he  believes  will  be 
received  or  can  be  collected; 

Or  a  greater  portion  of  an  obligation  given  to 
secure  the  payment  of  rent  than  the  amount  that 
has  accrued  on  any  lease  and  remains  unpaid. 

Shares  in  building  and  loan  associations  upon 
which  no  loans  have  been  made  or  money  advanced 
by  the  company  are  credits. 

Investment  in  Bonds 

The  term  "Investment  in  bonds"  is  denned  to 
include: 

All  moneys  in  bonds,  certificates  of  indebted- 
ness, or  other  evidences  of  indebtedness  of  what- 
ever kind,  whether  issued  by  incorporated  or 
unincorporated  companies,  towns,  cities,  villages, 
townships,  counties,  states,  or  other  incorporations 
or  by  the  United  States,*  held  by  persons  residing 
in  this  state,  whether  for  themselves  or  others. 

*  The  state  is  without  power  to  tax  investments  in  United 
States  bonds. 

12 


Investment  in  Stocks 

The  term  "Investment  in  stocks"  is  defined  as 
including  all  moneys  invested  in  the  capital  stock 
of  a  bankf  whether  incorporated  under  the  laws  of 
the  state  or  the  United  States,  or  an  association, 
corporation,  joint  stock  company,  or  other  com- 
pany the  capital  or  stock  of  which  is  or  may  be 
divided  into  shares,  which  are  transferable  by 
each  owner  without  the  consent  of  the  other 
partners  or  stockholders,  for  the  taxation  of  which 
no  special  provision  is  made  by  laws,  held  by  per- 
sons residing  within  this  state,  either  for  them- 
selves or  others. 

EXEMPTIONS 

Constitutional 

Section  2,  Article  XII,  of  the  Constitution, 
exempts  from  taxation: 

All  bonds  outstanding  of  the  state  of  Ohio  or  of 
any  city,  village,  hamlet,  county,  or  township  in 
this  state  or  which  have  been  issued  in  behalf  of 
the  public  schools  in  Ohio  and  the  means  of 
instruction  in  connection  therewith,  which  bonds 
so  outstanding  were  issued  prior  to  January  1,  1913; 

Burying  grounds,  public  school  houses,  houses 
used  exclusively  for  public  worship,  institutions 
used  exclusively  for  charitable  purposes,  public 
property  used  exclusively  for  any  public  purpose, 
and  personal  property,  to  an  amount  not  exceeding 
in  value  five  hundred  dollars  for  each  individual, 
may,  by  general  laws,  be  exempted  from  taxation. 

Under  the  conservancy  clause  of  the  Constitu- 
tion  the   legislature   may   exempt  from  taxation 
areas  of  land  devoted  exclusively  to  forestry. 
Legislative 

The  legislature  has  enacted  laws  exempting  from 
taxation  the  following  classes  of  property: 

School  houses,  churches,  colleges,  together  with 
the  books  and  furniture,  buildings,  grounds,  etc.; 

t  Special  provision  has  been  made  for  the  taxation  of  the 
shares  of  banks  located  in  this  state. 

13 


Graveyards,  except  those  held  with  a  view  to 
profit; 

Property  of  the  state  and  the  United  States; 

Courthouses,  jails,  etc.,  with  the  grounds  not 
exceeding  ten  acres  in  any  one  county; 

Lands,  houses  and  other  buildings  used  for  the 
poor; 

Armory  buildings,  etc.; 

Fire  engines  and  fire  apparatus; 

Market  houses,  public  halls  and  public  grounds; 

Water  works,  etc.; 

Stocks  in  a  corporation  or  railroad  owned  by  a 
county,  township  or  municipality; 

Soldiers'  monuments,  monumental  buildings  and 
grounds,  and  funds  therefor; 

Grounds  and  monuments  or  memorials  of  dis- 
tinguished dead  and  funds  for  maintaining  same; 

Lands  held  by  soldiers'  memorial  associations, 
etc.; 

Prehistoric  earthworks,  historic  buildings,  etc.; 

Real  or  personal  property  belonging  to  certain 
societies,  such  as  the  G.  A.  R.,  Masons,  K.  P.'s,  etc.; 

Moneys,  funds  or  credits  belonging  to  the  Indi- 
ana meeting  of  friends,  and  the  German  Baptists 
or  "dunkers". 

Shares  of  building  and  loan  associations  upon 
which  loans  have  been  made  or  money  advanced 
by  the  company,  and,  loans  made  by  it  to  its 
members. 

Exemption  of  $100.00 

Each  individual,  or  natural  person,  resident  of 
the  state,  may  deduct  a  sum  not  exceeding  One 
Hundred  Dollars  from  the  aggregate  listed  value 
of  his  taxable  personal  property  of  any  kind 
except  dogs,  of  which  he  is  the  actual  owner. 

Under  this  statute,  each  member  of  a  family,  i.e. 
the  husband,  wife  and  each  child,  owning  separate 
property,  is  entitled  to  an  exemption  of  $100.00; 

This  exemption  may  be  deducted  by  their  repre- 
sentatives, such  as  parent,  guardian,  trustee, 
agent,  etc.; 

14 


Administrators,  executors  or  other  representa- 
tives of  deceased  persons  may  not  claim  such 
exemption; 

The  exemption  is  to  individuals  alone,  and  firms, 
partnerships,  associations  and  corporations  are 
not  entitled  to  it. 

Wearing  apparel,  food  supplies,  household  fur- 
niture and  similar  property  is  not  exempt. 

Other  Exemptions 

The  Legislature  has  provided  that  certain  prop- 
erty, which  otherwise  would  be  taxable,  need  not 
be  listed,  thereby  in  effect  exempting  it,  as  follows: 

A  share  of  the  capital  stock  of  a  company,  the 
capital  stock  of  which  is  taxed  in  Ohio  in  the  name 
of  such  company; 

A  share  of  the  capital  stock  of  any  Ohio  cor- 
poration; 

A  share  of  the  capital  stock  of  a  foreign  corpora- 
tion the  property  of  which  is  taxed  in  Ohio  in  the 
name  of  such  corporation; 

A  share  of  the  capital  stock  of  any  other  foreign 
corporation,  upon  proof  that  two-thirds  of  its 
property  is  taxed  in  Ohio  and  the  remainder  else- 
where, and  that  it  has  complied  with  the  laws  of 
the  state  in  certain  matters; 

Shares  of  stock  in  banks,  both  national  and  state, 
are  returned  by  the  bank  and  not  by  the  individual 
owners ; 

U.S.  Government  bonds  are  not  taxable. 

TAX   RETURNS— INDIVIDUALS 

All  property,  except  the  stock  in  trade  of  tran- 
sient persons,  must  be  listed  in  each  year,  between 
the  second  Monday  of  April  and  the  first  Monday 
of  June ; 

Transient  traders  must  make  return  within 
twenty-four  hours  after  beginning  business. 


15 


Tax  Listing  Day 

All  property,  moneys,  credits,  etc.,  except  as 
otherwise  provided,  must  be  listed  and  valued  as 
of  the  day  preceding  the  second  Monday  of  April 
annually;  (this  day  will  be  referred  to  herein  as 
Tax  Listing  Day) 

It  must  be  listed  in  the  name  of  the  person  who 
was  or  became  the  owner  on  that  day; 

The  sale  or  transfer  of  any  taxable  property 
afterwards  does  not  authorize  its  omission  from 
the  tax  list,  but  it  must  be  listed  as  if  no  sale  or 
transfer  had  been  made. 

Who  Must  List 

Every  individual  must  make  return  of  his  own 
property  and  also  that  in  his  possession  or  control 
as  parent,  guardian,  trustee,  executor,  adminis- 
trator, assignee,  receiver,  official  custodian,  fac- 
tor, agent,  attorney,  or  otherwise,  on  account  of 
any  person  or  persons,  company,  firm,  partnership, 
association  or  corporation; 

A  person  having  property  in  his  possession,  the 
product  of  this  state,  consigned  to  him  for  sale 
or  otherwise  from  a  place  within  this  state,  or 
property  consigned  to  him  from  another  place 
for  the  sole  purpose  of  being  stored  or  forwarded, 
if  in  either  case,  he  has  no  interest  in  such  property, 
or  any  profit  to  be  derived  from  its  sale,  is  not 
required  to  list  the  same  in  his  own  name,  but 
must  list  it  in  the  name  of  the  consignor  or 
owner. 

A  person  listing  property  of  another,  must  list  it 
separately  from  his  own,  in  the  name  of  the  owner 
indicating  the  capacity  in  which  he  has  possession 
or  control  of  the  property; 

A  failure  to  indicate  the  capacity  of  the  person 
making  the  return  or  the  name  of  the  owner  does 
not  invalidate  the  assessment  of  such  property; 

If  on  or  after  tax  listing  day  any  property  comes 
into  the  possession  or  control  of  another,  in  any 
such  capacity,  on  account  of  the  person  who  was 

16 


the  owner  on  that  day,  and  the  same  has  not  been 
listed  for  taxation,  such  representative  must  list 
the  property; 

A  pawnbroker  must  list  all  property  pawned  and 
held  by  him  as  such  on  hand  on  tax  listing  day. 

Where  to  List 

A  person  required  to  list  property  on  behalf  of 
others  must  list  it  in  the  township,  city  or  village 
in  which  he  would  be  required  to  list  it  if  such 
property  were  his  own; 

Merchants  and  manufacturers  stock  must  be 
listed  in  the  township,  city  or  village  in  which  it 
is  situated; 

Personal  property  on  farms  must  be  listed  where 
situated; 

All  other  personal  property,  moneys,  credits  and 
investments,  except  as  otherwise  specially  pro- 
vided, must  be  listed  in  the  township,  city  or 
village  in  which  the  taxpayer  resides  at  the  time 
of  the  listing  thereof; 

If  the  owner  is  a  non-resident  of  the  county 
where  the  property  is  listed,  it  must  be  listed 
where  situated; 

The  property  of  persons  removing  from  one 
county,  city,  village,  township  or  special  taxing 
district  to  another,  between  the  second  Monday 
of  April  and  the  first  Monday  of  June,  in  any  year, 
must  be  listed  in  the  place  where  the  owner  is 
first  called  upon  by  the  assessor  or  where  the 
property  is  located  when  listed; 

Personal  property  in  transit  must  be  listed  in  the 
township,  city,  or  village  where  the  owner  resides, 
except  where  intended  for  a  particular  business,  in 
which  case  it  must  be  listed  where  the  property  of 
such  business  is  required  to  be  listed; 

Property  of  a  deceased  person  must  be  listed  in 
the  township,  city  or  village,  in  which  the  deceased, 
if  living  on  tax  listing  day  would  have  been  required 
to  list  it,  without  reference  to  the  residence  of  the 
personal  representative  of  the  deceased; 

17 


The  personal  property,  moneys,  credits  and 
investments  of  persons  moving  into  this  state 
from  another  state,  between  the  second  Monday 
of  April  and  the  first  day  of  October,  in  any  year, 
must  be  listed  for  taxation  for  such  year,  the  same 
as  that  of  residents  of  this  state,  unless  the  owner 
produces  proof  that  such  property  has  been  as- 
sessed in  such  other  state  or  has  been  received  in 
^exchange  for  such  like  property; 

Property  pertaining  to  a  business  carried  on  by 
a  person,  firm,  partnership,  association  or  unincor- 
porated company  must  be  returned  where  the  bus- 
iness is  carried  on; 

If  such  business  is  carried  on  in  more  than  one 
county,  township,  city  or  village  return  must  be 
made,  and  the  property  assessed  and  apportioned 
as  in  the  case  of  incorporated  companies; 

A  person  who  has  his  actual  or  habitual  place  of 
abode  in  this  state  for  the  larger  portion  of  the 
twelve  months  next  preceding  the  day  before  the 
second  Monday  of  April  in  each  year,  shall  be  a 
resident  of  this  state  for  the  purpose  of  taxation. 

What  to  List 

Each  person  of  full  age  and  sound  mind  is 
required  to  list  the  personal  property  of  which  he 
is  the  owner; 

All  moneys  in  his  possession; 

All  moneys  invested,  loaned,  or  otherwise 
controlled  by  him,  as  agent  or  attorney,  or  on 
account  of  any  other  person  or  persons,  company 
or  corporation; 

All  moneys  deposited  subject  to  his  order, 
check  or  draft; 

All  credits  due  or  owing  from  any  person  or 
persons,  body  corporate  or  politic,  whether  in  or 
out  of  such  county;  and 

All  moneys  loaned  on  pledge  or  mortgage  of  real 
estate; 

Capacity  in  Which  to  List 

The  property  of  a  ward  must  be  listed  by  his 
guardian; 

Of  a  minor  child,  idiot  or  lunatic  having  no 
guardian,  by  his  father,  if  living; 

18 


If  not,  by  his  mother,  if  living; 

If  neither  father  nor  mother  is  living,  by  the 
person  having  such  property  in  charge. 

Of  a  person  for  whose  benefit  property  is  held 
in  trust,  by  the  trustees; 

Of  an  estate  of  a  deceased  person,  by  his  executor 
or  administrator; 

Of  corporations  whose  assets  are  in  the  hands  of 
receivers,  by  such  receivers; 

Of  a  company,  firm,  or  corporation,  by  the 
president  or  principal  accounting  officer,  partner 
or  agent  thereof. 

Notice  and  Blanks  for  Listing 

The  assessor  must  deliver  to  each  person,  of  full 
age,  and  not  an  insane  person,  at  his  usual  place  of 
residence  or  business  a  notice  requiring  him  to 
make  out  a  statement  of  his  taxable  property; 

The  assessor  at  the  same  time  must  deliver  the 
blank  forms  for  such  statement,  and  demand  and 
receive  the  statement; 

If  the  taxpayer  needs  further  time  he  may  have 
five  days  within  which  to  make  out  the  statement ; 

The  failure  on  the  part  of  the  assessor  to  perform 
any  duty  does  not  invalidate  any  assessment  nor 
relieve  any  person  from  listing  his  property. 

Duty  of  Taxpayer 

Upon  receiving  the  blanks  from  the  assessor  or 
within  five  days  thereafter,  each  person  required 
to  list  property  in  any  capacity  must  make  out  and 
deliver  to  the  assessor  the  statement  of  his  taxable 
property. 

Such  statement  must  be  made  out  according  to 
the  prescribed  forms. 

What  Statement  Must  Contain 

It  must  set  forth  a  full  and  correct  list  of  all  the 
personal  property  of  every  description  required 
to  be  listed; 

The  value  of  each  and  every  item  thereof  and 
such  total  values  as  may  be  required  by  the 
blank  forms; 

19 


Such  other  full  and  correct  information  as  may 
be  called  for  in  the  blank  forms; 

Each  question  in  the  blank  forms  for  listing 
property  must  be  answered  fully  and  accurately; 

Each  item  therein  must  be  filled  out. 

(Where  the  word  "none"  truly  and  completely 
states  the  fact  respecting  any  item  or  question  in 
the  blank  forms  it  may  be  given  as  the  answer 
thereto.) 

Verification  of  Return 

The  statement  of  each  person  listing  property  for 
taxation  must  be  sworn  to  by  the  person  making  it; 

A  person  claiming  to  nave  no  property  to  list  for 
taxation  either  on  his  own  account  or  for  others 
mucfc  make  oath,  to  be  administered  by  the 
assessor,  to  the  truth  of  such  claim; 

When  a  person,  on  being  requested  to  do  so, 
refuses  or  neglects  to  swear  to  his  statement, 
the  assessor  must  return  the  fact  by  the  words 
"refused  to  swear"; 

In  such  case  the  county  auditor  must  add  to  the 
amount  returned  or  ascertained,  fifty  per  cent  of 
such  amount; 

The  amount  thus  increased  is  the  basis  of  taxa- 
tion for  that  year. 

Refusal  to  List 

If  a  person  required  to  list  property  refuses  or 
neglects  to  do  so  the  assessor  must  return  that 
fact  in  the  words  "refused  to  list"; 

In  such  case  the  county  auditor  must  add  fifty 
per  cent  as  in  the  case  where  the  return  was  not 
verified; 

The  assessor,  when  a  person  refuses  or  neglects 
to  list  his  property,  must  ascertain  and  determine 
the  amount  and  value  of  the  property  which  such 
person  should  have  listed  and  return  the  same; 

For  this  purpose  he  may  examine  on  oath  any 
person  whom  he  thinks  has  knowledge  thereof; 

20 


If  unable  to  obtain  positive  evidence  of  the 
items  or  value  the  assessor  may  make  the  state- 
ment from  general  reputation  and  his  own  knowl- 
edge of  the  facts  and  circumstances; 

Any  person  who  has  been  prevented  from  making 
or  verifying  a  statement,  by  sickness  or  absence, 
may  at  any  time  before  the  taxes  are  assessed,  file 
such  statement  with  the  county  auditor  and  be 
relieved  of  the  fifty  per  cent  penalty. 

FALSE  RETURNS  AND  OMITTED  PROPERTY 

When  any  person  has  made  a  false  return  or 
statement  or  evaded  making  the  same,  the  county 
auditor  for  each  year  must  ascertain  the  true 
amount  of  property  that  ought  to  have  been 
returned  by  such  person; 

To  this  amount  the  auditor  must  add  fifty  per 
cent,  and  taxes  on  such  omitted  amount  as  so 
increased  will  be  collected  for  each  year 
omitted; 

If  a  person  fails  to  make  a  return  or  fails  to 
return  all  of  his  property  the  county  auditor 
upon  ascertaining  that  fact  must  correct  his 
records  accordingly  and  simple  taxes  will  be 
collected  thereon. 

The  county  auditor  may  not  make  such  cor- 
rection, for  a  period  exceeding  the  five  years 
preceding  the  current  year. 

Powers  of  Auditor 

In  making  such  investigations  the  county 
auditor  may  issue  compulsory  process  to  require 
the  attendance  of  witnesses; 

He  may  examine  witnesses  on  oath  in  relation 
to  the  statement  or  return  being  inquired  into; 

The  auditor,  in  such  cases,  before  making  the 
entry  on  the  tax  list  of  any  addition  to  any  tax- 
payer's return  on  account  of  a  false  or  incomplete 
return  must  notify  such  person  and  afford  him  an 
opportunity  of  showing  that  his  statement  or 
the  return  of  the  assessor  was  correct. 

21 


DETAILED  FORMS  OF  RETURNS 

While  the  legislature  has  provided  generally 
that  personal  property  of  every  description, 
moneys  and  credits,  investments  in  bonds,  stocks, 
joint  stock  companies  or  otherwise  shall  be  listed 
and  taxed,  it  has  set  forth  in  more  detail  the 
items  to  be  returned. 

In  addition,  power  to  prescribe  the  forms  of 
return  has  been  conferred  upon  the  tax  com- 
mission and  it  has  seen  fit  to  further  subdivide 
these  items. 

The  Sixteen  Items 

The  property  to  be  listed  is  divided  by  statute 
into  sixteen  items,  as  follows: 

First — The  number  and  value  of  horses; 

Second — The  number  and  value  of  neat  cattle; 

Third — The  number  and  value  of  mules  and 
asses; 

Fourth — The  number  and  value  of  sheep; 

Fifth — The  number  and  value  of  hogs; 

Sixth — The  number  and  value  of  pleasure  car- 
riages of  every  kind.  (Includes  automobiles, 
motor  trucks,  motorcycles,  and  others.) 

Seventh — The  total  value  of  all  articles  of 
personal  property,  not  included  in  the  preceding 
or  succeeding  classes.  (Includes  household  goods 
and  furniture,  gold,  silver,  china  and  glassware, 
books,  pictures  and  paintings,  all  jewelry  of  gold 
and  silver,  and  all  pins,  rings,  necklaces,  bracelets, 
or  other  articles  of  jewelry  set  or  embellished 
with  diamonds,  emeralds,  rubies,  or  other  precious 
stones,  or  with  pearls  or  other  valuable  settings. 
Farm  machinery,  wagons,  tools,  etc.  Other 
machinery,  grain,  wool,  hives  of  bees,  agricultural 
products  of  every  kind,  motor  boats,  other  vessels, 
office  furniture,  safes,  etc.,  and  all  other  articles 
of  personal  property  not  included  in  any  of  the 
foregoing  or  subsequent  items  of  the  statement.) 

Eighth — The  number  and  value  of  watches; 

Ninth — The  number  and  value  of  pianos  and 
organs.  (Includes  player  pianos,  victrolas,  phono- 
graphs and  other  musical  instruments.) 

Tenth — The  average  value  of  the  goods  and 
merchandise,  which  such  person  is  required  to  list 
as  a  merchant; 

22 


Eleventh — The  value  of  the  property  which  such 
person  is  required  to  list  as  a  banker,  broker,  or 
stock-jobber; 

Twelfth — The  average  value  of  the  materials 
and  manufactured  articles  which  such  person  is 
required  to  list  as  a  manufacturer; 

Thirteenth — Moneys  on  hand  or  on  deposit 
subject  to  order; 

Fourteenth — The  amount  of  credits; 

Fifteenth — The  amount  of  all  moneys  invested 
in  bonds,  stocks,  joint  stock  companies,  annuities, 
or  otherwise; 

Sixteenth — The  monthly  average  value  for  the 
time  he  held  or  controlled  them,  within  the 
preceding  year,  of  all  moneys,  credits,  or  other 
effects,  within  that  time  invested  in,  or  converted 
into  bonds  or  other  securities  of  the  United  States 
or  of  the  state,  not  taxed,  to  the  extent  he  may 
hold  or  control  such  bonds  or  securities  on  said 
day  preceding  the  second  Monday  of  April. 

An  indebtedness  created  in  the  purchase  of  such 
bonds  or  securities  may  not  be  deducted  from 
credits  under  item  fourteen. 

A  person  listing  property  may  exhibit  the  first 
nine  items  above,  and  allow  the  assessor  to  fix 
the  value  thereof. 

In  such  case  his  oath  shall  be  in  that  regard 
only  that  he  has  fully  exhibited  the  property- 
covered  by  said  nine  items. 

Listing  of  Dogs 

All  dogs  over  three  months  of  age  must  be 
listed,  in  the  name  of  the  owner  or  harborer, 
for  the  purpose  of  the  per  capita  tax. 

If  the  owner  of  a  dog  desires  to  place  a  value  on 
it,  such  value  should  be  entered  as  personal 
property  under  item  seventeen  of  the  blank  form. 

MERCHANTS  AND  MANUFACTURERS 

Item  ten  calls  for  the  listing  of  the  stocks  of 
merchandise  by  merchants. 

Item  twelve  provides  for  listing  property  of 
manufacturers. 

23 


It  will  be  noted  that  these  are  exceptions  to  the 
general  rule,  which  provides  for  the  listing  of  the 
property  on  hand  on  tax  listing  day. 

Merchants  Stock 

A  merchant  is  required  to  list  the  average 
value  of  his  stock  of  merchandise  which  he  had 
from  time  to  time  during  the  preceding  year. 

Such  average  is  ascertained  by  taking  the  amount 
in  value  on  hand  in  each  month  of  the  next  pre- 
ceding year,  adding  together  such  amounts  and 
dividing  the  aggregate  amount  thereof  by  the 
number  of  months  that  he  has  been  in  business 
during  such  year.  The  result  will  be  the  average 
value  to  be  listed. 

Manufacturers  Must  Return 

(a)  The  average  value  of  all  raw  materials  used 
in  manufacturing  within  the  year  previous  to  the 
first  day  of  April  annually; 

(b)  The  average  value  of  all  manufactured 
articles  on  hand  during  the  same  period; 

(c)  All  engines  and  machinery  of  every  descrip- 
tion used,  or  designed  to  be  used  in  his  business, 
except  such  fixtures  as  are  considered  a  part  of  the 
real  estate; 

(d)  All  tools  and  implements  of  every  kind  used, 
or  designed  to  be  used,  for  such  purposes,  owned  or 
used  by  such  manufacturer. 

Such  average  value  is  ascertained  by  taking  the 
value  of  all  property  subject  to  be  listed  on  the 
average  basis,  owned  by  such  manufacturer,  on 
the  last  business  day  of  each  month  he  was  engaged 
in  business  during  the  year,  adding  such  monthly 
values  together  and  dividing  the  result  by  the 
number  of  months  he  was  engaged  in  such  business 
during  the  year.  The  result  will  be  the  average 
value  to  be  listed. 

When  a  person  commences  business  as  a  mer- 
chant or  manufacturer  after  tax  listing  day  in  any 
year,  unless  such  property  has  been  listed  by  the 

24 


assessor,  he  shall  report  to  the  county  auditor  the 
probable  average  value  of  the  property  intended 
to  be  employed  in  such  business  until  the  next 
tax  listing  day. 

Consignees — When  Not  Merchants 

A  person  engaged  in  selling  property  on  com- 
mission, and  who  does  not  retain  control  of  such 
property  longer  than  forty-eight  hours  is  not  a 
merchant. 

RULES  OF  VALUATION 

In  listing  personal  property,  it  must  be  valued 
at  the  usual  selling  price  thereof,  at  the  time 
of  listing,  and  at  the  place  where  it  may  then  be. 

If  there  is  no  usual  selling  price  known  to  the 
person  whose  duty  it  is  to  fix  the  value  thereon, 
then  at  such  price  as  is  believed  could  be  obtained 
therefor,  in  money,  at  such  time  and  place. 

Investments  in  bonds,  stocks,  joint-stock  com- 
panies, or  otherwise,  must  be  valued  at  the  true 
value  thereof,  in  money. 

Money,  whether  in  possession  or  on  deposit, 
must  be  entered  in  the  statement  at  the  full  value 
thereof. 

A  credit  for  a  sum  certain,  payable  in  money, 
property  of  any  kind,  labor  or  service,  must  be 
valued  at  its  true  value  in  money. 

If  a  credit  is  for  a  specific  article,  or  a  specified 
number  or  quantity  of  any  article  or  articles  of 
property,  or  for  a  certain  amount  of  labor  or 
services  of  any  kind,  it  must  be  valued  at  the 
current  price  of  such  property  or  of  such  labor  or 
service,  at  the  place  where  payable. 

Annuities,  or  moneys  receivable  at  stated  periods 
must  be  valued  at  the  sum  which  the  person  listing 
them  believes  them  to  be  worth  in  money  at  the 
time  of  listing. 

(Soldiers  pensions  are  not  taxable  under  the 
above  item.) 

25 


ASSESSING   PROPERTY 

The  rule  of  "self  assessment"  in  force  in  this 
state  for  more  than  a  century  has  been  abrogated. 

The  return  of  the  taxpayer  and  the  values  and 
quantities  of  his  property  as  stated  by  him,  even 
though  sworn  to,  no  longer  determine  the  amount 
»  or  taxable  value  thereof. 

It  is  made  the  duty  of  the  assessor  to  ascertain 
and  determine  the  true  value  in  money  of  the 
property  owned  or  controlled  by  each  person 
required  to  list  property  for  taxation. 

In  determining  the  value  of  such  property  the 
assessor  is  to  be  guided  by  the  valuations  and 
information  set  forth  in  the  taxpayer's  return 
and  any  other  facts  and  information  coming  to 
his  knowledge  bearing  thereon. 

The  assessor  must  deliver  all  statements  and 
returns  of  property  to  the  county  auditor  on  or 
before  the  first  Monday  of  June. 

Revision  by  County  Board 

The  auditor  must  lay  the  statements  and 
returns  of  property  received  by  him  from  the 
assessors  of  his  county  before  the  county  board 
of  revision  at  its  session  on  the  second  Monday  of 
June. 

The  board  of  revision  must  forthwith  proceed 
to  examine  and  revise  the  statements  and  returns 
of  all  property,  to  see  that  the  valuations  thereof 
are  equal  and- uniform  throughout  the  county; 

And  that  each  and  every  class,  kind  or  descrip- 
tion thereof,  is  valued  for  taxation  throughout 
the  county  at  its  full  and  true  value  in  money. 

Corrections — How  Made 

If  the  board  finds  any  statement  or  return  of 
personal  property  to  be  erroneous,  either  in  the 
amount  of  property  listed,  or  in  the  valuation 
of  any  item  or  items  it  must  correct  such  state- 
ment or  return; 

26 


Such  corrections  must  be  made  by  listing  on  the 
statement  any  omitted  property  and  its  value,  and 
giving  to  any  listed  but  incorrectly  valued  prop- 
erty its  true  value  in  money  and  by  omitting 
therefrom  property  improperly  listed  thereon. 

If  it  finds  that  any  real  property,  i.  e.,  land, 
or  buildings,  structures  or  improvements  thereon, 
or  minerals  therein  or  rights  thereto  returned 
during  the  year  have  been  improperly  listed, 
either  in  the  name  of  the  owner,  the  description 
or  quantity  thereof,  or  incorrectly  valued  or 
been  omitted,  such  board  must  correct  the  returns 
by  giving  to  each  such  item  its  true  value  in 
money. 

It  is  the  duty  of  the  auditor  to  add  to  any 
statement,  or  return,  any  dog  omitted  therefrom. 

Upon  the  completion  of  its  work  of  examining 
and  revising  the  statements  and  returns  laid  before 
it,  the  board  of  revision  must  return  the  same 
to  the  auditor  with  its  revisions  and  corrections 
thereof  as  made  by  it. 

Auditor's  Notice — Advertisement 

After  the  board  of  revision  has  completed  its 
equalization  and  transmitted  the  statements 
and  returns  to  him,  the  county  auditor  must  give 
notice,  by  advertisement  in  two  newspapers  pub- 
lished in  the  county,  that: 

The  tax  statements  and  returns  for  the  current 
year  have  been  revised  and  the  valuations  com- 
pleted and  are  open  to  public  inspection  in  his 
office,  and 

That  complaints  against  any  valuation  or 
assessment,  will  be  heard  by  the  county  board  of 
revision. 

Auditor  to  Furnish  Certificate  of  Values 

The  county  auditor,  must,  upon  request,  furnish 
any  person  a  certificate  setting  forth  the  assess- 
ment and  valuation  of  any  real  estate  or  personal 

27 


property,   and  upon  receipt  of  sufficient  postage 
mail  the  same  to  the  person  making  the  request. 

It  is  not  until  after  the  auditor  gives  the  above 
notice  by  advertisement  that  a  taxpayer  can  know 
the  amount  of  his  personal  property  assessment, 
and  he  should  at  this  time  inform  himself  by 
making  necessary  inquiries  of  the  auditor. 

Printed  Lists  of  Real  Estate  Values 

In  the  case  of  real  estate  the  auditor  is  required 
to  have  printed  a  list  of  all  changes  made  in 
assessments  and  mail  a  copy  to  each  owner  whose 
assessment  has  been  changed. 

This  the  auditor  must  do  before  July  15th 
each  year,  except  that  in  1916  and  every  fourth 
year  thereafter  he  must  cause  to  be  printed  sep- 
arate lists  showing  the  assessment  of  all  real 
estate  in  each  ward  and  township  in  his  county, 
and  mail  a  copy  to  each  owner  of  real  estate  on  or 
before  September  1st. 

Taxpayer's  Right  to  Complain  of  Assessment 

If  a  taxpayer  is  dissatisfied  with  the  valuation 
of  his  personal  property  or  real  estate  or  any  item 
or  part  of  either,  he  may  file  a  complaint  against 
such  valuation  or  assessment  with  the  county 
auditor. 

Such  complaint  may  be  filed  at  any  time  before 
the  meeting  of  the  county  board  of  revision  on 
the  first  Monday  of  August,  or  within  thirty  days 
thereafter  if  the  board  remains  in  session  so  long. 

In  addition  to  having  the  right  to  complain  as 
to  his  own  property,  a  taxpayer  may  file  such  a 
complaint  as  to  the  property  of  others. 

The  county  commissioners,  the  prosecuting 
attorney,  county  treasurer,  any  board  of  township 
trustees,  any  board  of  education,  mayor  or  council 
of  any  municipal  corporation  has  the  right  to  file 
such  complaints  as  to  any  property. 


28 


Duty  of  County  Board  to  Hear  Complaints 

It  is  made  the  duty  of  the  county  board  of 
revision  to  hear  complaints  relating  to  the  assess- 
ment of  both  real  and  personal  property  and  it  is 
required  to  investigate  all  such  complaints  laid 
before  it  by  the  county  auditor. 

In  the  performance  of  such  duty  it  is  in  all 
respects  to  be  governed  by  the  laws  respecting  the 
valuation  of  real  and  personal  property  and  may 
make  no  change  in  any  valuation  except  in  accord- 
ance with  such  laws. 

Powers  of  the  Board 

It  may  call  persons  before  it  and  examine  them 
under  oath  as  to  their  own  or  others  property  to 
be  placed  on  the  tax  list  and  duplicate  or  the 
value  thereof. 

Any  person  who  refuses  to  appear  before  the 
board  when  notified  to  do  so,  or  refuses  to  answer 
any  question  put  to  him  by  the  board  or  by  its 
order  may  be  punished  for  contempt. 

(Exception  to  this  is  made  in  the  case  of 
banks  and  building  and  loan  associations  which  can 
not  be  made  to  disclose  information  in  tax  matters.) 

Such  board  may  increase  or  decrease  any  val- 
uation or  correct  any  assessment  complained  of; 

Or  it  may  order  a  reassessment  by  the  original 
assessing  officer. 

Notice  to  Property  Owner 

Such  board  may  not  increase  any  valuation  com- 
plained of,  nor  increase  the  listed  amount  of  tax- 
able property  complained  of,  without  giving 
reasonable  notice  to  the  property  owner  and 
affording  him  an  opportunity  to  be  heard. 

The  notice  may  be  served  by  delivering  a  copy 
to  the  person  interested,  or  by  leaving  a  copy  at 
his  usual  place  of  residence  or  business,  or  by 
registered  letter  mailed  to  his  address. 

If  such  person  has  no  residence  or  place  of  busi- 
ness in  the  county  the  notice  may  be  delivered  or 
mailed  to  the  agent  in  charge  of  the  property. 

29 


If  no  agent  can  be  found  then  such  notice  must 
be  served  by  advertisement  inserted  in  some 
newspaper  published  in  the  county. 

The  notice  must  describe  the  real  or  personal 
property  the  tax  value  of  which  is  to  be  acted 
upon,  by  the  description  thereof  as  carried  on  the 
tax  list  for  the  current  year,  and  state  the  name  in 
which  it  is  listed. 

Written  Application  for  Reduction  Necessary 

The  board  of  revision  may  not  decrease  a  valua- 
tion complained  of,  nor  reduce  the  listed  amount 
of  any  taxable  property  complained  of  unless  the 
owner  or  his  agent  makes  and  files  a  written  appli- 
cation therefor. 

The  application  must  show  the  facts  upon  which 
it  is  claimed  such  decrease  or  reduction  should  be 
made  and  be  verified  by  the  oath  of  the  party 
making  it. 

The  county  auditor  must  be  afforded  an  oppor- 
tunity to  be  heard  thereon. 

Certificate  and  Minutes  of  Board 

The  board  must  certify  its  action  on  all  com- 
plaints to  the  county  auditor  who  must  correct 
the  tax  list  and  duplicate  accordingly. 

The  board  is  required  to  take  full  minutes  of  all 
evidence  given  before  it  and  may  have  the  same 
taken  in  shorthand  and  extended  in  typewritten 
form. 

The   auditor   must  preserve   in  his   office    sep- 
arate  records   of   all   minutes   and   documentary 
evidence  offered  on  each  complaint. 
Appeal  from  Board  of  Revision 

An  appeal  from  the  action  of  the  board  of  revi- 
sion may  be  taken,  by  the  county  auditor,  or  any 
complainant,  or  any  person  whose  property  is 
increased  by  such  board. 

Such  appeal  must  be  taken  within  thirty  days 
after  the  decision  of  the  board. 

A  written  notice  of  the  appeal  must  be  filed  with 
the  tax  commission  and  the  county  auditor. 

30 


Upon  receipt  of  such  notice  the  county  auditor 
must  notify  all  parties  interested  and  file  proof  of 
the  same  with  the  tax  commission. 

He  must  also  certify  to  the  commission  a  copy 
of  the  record  of  the  board  pertaining  to  the  orig- 
inal complaint  together  with  the  minutes  thereof 
and  all  evidence,  documentary  or  otherwise  offered 
in  connection  therewith. 
Duty  of  Tax  Commission  in  Appeals 

The  tax  commission  may  hear  the  appeal  on 
the  record,  minutes  and  evidence  thus  submitted 
or  in  its  discretion  make  other  investigations 
with  respect  to  the  complaint. 

The  commission  must  ascertain  and  determine 
the  true  value  in  money  of  the  property  complained 
of  and  certify  its  action  to  the  county  auditor,  who 
must  correct  his  tax  list  and  duplicate  accordingly. 

REAL  ESTATE  ASSESSMENT 

The  last  general  appraisement  of  real  estate  in 
the  state  for  purposes  of  taxation  was  made  in 
1910. 

The  statute  then  in  force  requiring  such  assess- 
ments to  be  made  quadrennially  was  subsequently 
repealed. 

The  only  assessments  of  real  estate  since  1910 
have  been  in  the  nature  of  equalizations  and 
adjustments  made  from  time  to  time  by  local 
officers  in  various  places. 

At  present  there  is  no  provision  for  a  general 
assessment  to  be  made  at  any  time  in  the  future 
and  the  valuations  now  in  force  will  continue 
unless  changed  upon  complaint  or  by  a  reassessment 
made  as  follows. 
Reassessment  of  Real  Estate 

The  tax  commission  may  order  a  reassessment 
of  the  real  property  or  any  class  thereof  in  any 
district  or  subdivision  thereof  when  in  its  opinion 
such  property  has  been  unequally  or  improperly 
assessed. 

31 


It  is  also  the  duty  of  the  county  auditor  to  have 
the  real  property,  or  any  class  thereof,  in  any 
district  or  part  thereof,  within  his  county  re- 
assessed, when  in  his  opinion  it  is  advisable  to 
do  so. 

A  petition  asking  for  a  reassessment  of  the  real 
property  or  a  class  thereof,  in  any  township,  school 
district  or  municipal  corporation  or  part  thereof, 
may  be  filed  with  the  county  auditor. 

The  board  of  county  commissioners  of  the 
county,  the  board  of  township  trustees  of  a  town- 
ship, the  board  of  education  of  a  school  district, 
the  council  of  a  municipal  corporation,  or  twenty- 
five  taxpayers,  owners  of  real  property,  in  a 
district  may  file  such  petition. 

If  Auditor  Fails  to  Act  on  Petition 

If  the  county  auditor  fails  or  refuses,  for  thirty 
days,  to  order  such  reassessment,  the  petitioners 
may,  within  thirty  days  thereafter,  take  an  appeal 
to  the  county  board  of  revision,  if  in  session,  if 
not,  then  direct  to  the  tax  commission. 

The  county  board  of  revision  must  forthwith 
hear  such  appeal  when  filed  with  it,  and  may  order 
a  reassessment  of  such  property  or  dismiss  such 
appeal. 

An  appeal  therefrom  may  be  taken  to  the  tax 
commission,  within  thirty  days  after  such  decision 
is  made,  by  the  petitioners  or  the  county  auditor. 

The  tax  commission  is  required  to  hear  all  such 
appeals  and  to  make  such  orders  as  it  deems  proper 
thereon. 

How  Reassessment  Made 

When  a  reassessment  is  ordered  in  any  district 
or  subdivision  thereof,  the  assessor  of  such  dis- 
trict, or  an  assistant  assessor  to  be  appointed  by 
the  county  auditor  must  make  the  same  in  the 
manner  provided  by  law  for  making  original 
assessments. 

32 


Entry  Upon  Tax  List  and  Duplicate 

The  county  auditor  in  making  up  the  tax  list  and 
duplicate  for  each  year,  is  required  to  enter,  in  the 
name  of  the  owner,  the  description  of  each  tract, 
lot  or  parcel  of  real  estate,  together  with  the 
value  of  the  same  and  of  the  improvements  thereon. 

DESTROYED  PROPERTY 

Where  proof  has  been  made  to  the  county  auditor 
that  any  building  or  structure,  land,  orchard, 
timber,  ornamental  trees  or  groves,  or  tangible 
personal  property,  listed  for  taxation  for  the  cur- 
rent year,  has  been  destroyed  or  injured  by  fire, 
flood,  tornado,  or  otherwise,  after  the  first  Mon- 
day of  April,  resulting  in  a  loss  of  one  hundred 
dollars  or  more,  he  must  deduct  the  amount  of 
such  loss  from  the  valuation  of  the  property  of  the 
owner  of  such  destroyed  property  on  the  tax  list 
for  the  current  year. 

No  such  deduction  shall  be  made  for  or  on  ac- 
count of  any  damage  or  loss  which  is  covered  by 
insurance,  nor  on  account  of  any  sheep  killed  by 
dogs. 

Proof  of  loss  must  be  made  by  the  owner  after 
the  second  Monday  of  April  and  before  the  first 
day  of  October  in  such  year. 

CORPORATIONS  GENERALLY— RETURNS 

The  president,  secretary,  or  principal  accounting 
officer  of  every  Incorporated  Company  (except 
banks  and  public  utilities)  must,  annually  in  the 
month  of  May,  return  to  the  county  auditor  a  list 
of  all  the  corporation's  personal  property,  moneys 
and  credits  and  all  the  real  estate  necessary  to  its 
daily  operations. 

The  county  auditor  is  required  to  furnish  the 
necessary  blanks  for  such  returns,  to  an  officer  or 
agent  of  the  corporation  on  or  before  the  first 
Monday  of  May,  annually. 

33 


The  neglect  or  failure  of  the  county  auditor  to 
furnish  such  blanks  does  not  excuse  the  proper 
officers  of  a  company  from  making  the  return 
within  the  specified  time. 

In  form  and  detail  the  returns  of  Incorporated 
Companies  are  substantially  the  same  as  that  of 
individuals,  except  that  the  real  estate  necessary 
to  the  daily  operations  of  the  company  must  be 
included. 

Such  returns  must  be  verified  by  the  oath  of  the 
person  listing  the  property. 

Where  Company's  Property  Is  All   In  One  County 
If  the  property  of   an  Incorporated  Company  is 

all  situated  in  one  county  the  return  must  be  made 
to  the  auditor  of  that  county. 

The  return  must  contain  a  statement  of  the 
amount  of  property  which  is  situated  in  each 
township,  village,  city  or  taxing  district  within 
the  county. 

"    The  county  auditor  must  ascertain  and  deter- 
mine the  value  of  the  property  of  such  companies. 

From  the  aggregate  sum  so  found  of  each  he 
must  deduct  the  value  as  assessed  for  taxation  of 
any  real  estate  included  in  the  return. 

Apportionment  of  Assessed  Values 

The  value  of  the  property  of  each  of  such  com- 
panies, after  such  deduction  has  been  made,  must 
be  apportioned  by  the  auditor  to  such  cities,  vil- 
lages, townships,  or  taxing  districts,  pro  rata,  in 
proportion  to  the  value  of  the  real  estate  and  fixed 
property  included  in  the  return,  in  each  of  such 
cities,  villages,  townships  or  taxing  districts. 

The  auditor  is  required  to  place  such  appor- 
tioned valuation  on  the  tax  duplicate  and  taxes 
must  be  levied  and  collected  thereon  at  the  same 
rate  and  in  the  same  manner  that  taxes  are  levied 
and  collected  on  other  personal  property  in  such 
township,  village,  city  or  taxing  district. 

34 


Failure  to  Make  Return  or  False  Return 

If  no  return  has  been  made  by  a  corpora- 
tion, or  the  auditor  is  of  the  opinion  that  false  or 
incorrect  valuations  have  been  made,  that  the 
property  has  not  been  listed  at  its  full  value,  or 
that  it  has  not  been  listed  in  the  location  where  it 
properly  belongs  he  must  have  the  property  valued 
and  assessed. 

Where  Company's  Property  is  in  More  Than  One 
County 

The  return  of  an  Incorporated  Company  having 
property  in  more  than  one  county  in  the  state 
must  be  made  to  the  county  auditor  of  the  county 
where  its  principal  place  of  business  is  located. 

If  a  company  has  no  principal  place  of  business 
in  this  state,  the  return  must  be  made  to  the 
county  auditor  of  any  county  wherein  it  transacts, 
business  or  its  property  is  situated . 

The  county  auditor  to  whom  such  a  return  is 
made  must  certify  the  fact,  together  with  the 
return  and  all  information  in  his  possession 
relating  thereto,  to  the  tax  commission. 

Duty  of  Tax  Commission 

The  tax  commission  must  ascertain  and  deter- 
mine the  aggregate  value  of  the  entire  property 
of  such  company  required  to  be  listed  in  this  state. 

From  the  aggregate  sum  so  found  the  commis- 
sion must  deduct  the  value  as  assessed  for  taxation 
of  any  real  estate  included  in  the  return. 

The  value  of  the  property  of  such  company 
remaining  after  making  such  deductions  must  be 
apportioned  by  the  tax  commission  among  such 
counties  in  proportion  to  the  value  of  the  property 
located  in  each. 

It  must  certify  its  findings  to  the  county  auditors 
who  must  severally  apportion  the  amount  certified 
to  their  respective  counties,  to  the  cities,  villages, 
townships  and  other  taxing  districts  therein,  in 
the  manner  prescribed  for  other  companies. 

35 


Such  apportioned  valuations  must  be  entered 
by  the  county  auditor  on  the  tax  list  and  duplicate. 

The  real  estate  belonging  to  such  company  must 
be  separately  entered  on  the  tax  list  and  duplicate 
at  the  assessed  value  thereof. 

PROPERTY  PERTAINING  TO  A  BUSINESS 

The  procedure  is  the  same  in  assessing  the 
property  pertaining  to  a  business  carried  on  by 
a  person,  firm,  partnership,  association  or  unin- 
corporated company,  in  more  than  one  township, 
city,  village  or  county  in  this  State  as  it  is  in  the 
case  of  incorporated  companies. 

In  such  case  the  return  if  the  business  is  all 
carried  on  in  one  county,  but  in  more  than  one 
district,  must  be  made  to  the  county  auditor  of  the 
county  and  not  to  the  local  assessor. 

In  case  the  business  is  carried  on  in  more  than 
one  county,  the  return  must  be  made  to  the  county 
auditor  of  the  county  wherein  the  principal  place 
of  business  is  located. 

The  county  auditor  must  ascertain  and  deter- 
mine the  value  in  a  case  where  the  business  is  all 
carried  on  in  his  county  and  apportion  the  assessed 
value  to  the  proper  taxing  districts. 

Where  the  business  is  carried  on  in  more  than 
one  county,  the  auditor  receiving  the  return  must 
certify  the  same  to  the  tax  commission,  which 
must  assess  and  apportion  the  property  in  the 
manner  provided  for  incorporated  companies. 

VALUING    PROPERTY    OF    INCORPORATED 
COMPANIES 

The  property  of  Incorporated  companies  as 
well  as  property  pertaining  to  a  business  must  be 
assessed  at  its  true  value  as  property. 

It  may  not  be  assessed  upon  the  basis  of  its 
value  as  a  unit  or  going  concern  or  with  reference 
to  the  use  made  of  it  by  the  owner  or  the  profit 
derived  therefrom. 

36 


In  assessing  property  no  distinction  may  be 
made  between  the  property  of  a  corporation  and 
that  of  an  individual. 

TAXATION  OF  BANKS 

The  owner  of  a  share  of  stock  in  a  bank  is  not 
required  to  list  the  same  in  his  personal  return. 

All  the  shares  of  stockholders  in  an  incorporated 
bank  or  banking  association,  located  in  this 
State,  incorporated  or  organized  under  the  laws 
of  the  State,  or  of  the  United  States,  and 

All  the  shares  of  the  stockholders  in  an  unincor- 
porated bank,  located  in  this  State,  the  capital 
stock  of  which  is  divided  into  shares  held  by  the 
owners  of  such  bank,  and 

The  capital  employed,  or  property  representing 
it,  in  an  unincorporated  bank,  located  in  this 
state,  the  capital  stock  of  which  is  not  divided 
into  shares, 

Must  be  listed  at  the  true  value  in  money  and 
taxed  only  in  the  city,  ward,  or  village  where  such 
bank  is  located. 

Lien  for  Bank  Taxes 

Taxes  assessed  on  shares  of  stock,  or  the  value 
thereof,  of  a  bank  or  banking  association,  are 
a  lien  on  such  shares  from  the  first  Monday  in 
May  in  each  year,  until  they  are  paid. 

It  is  the  duty  of  the  bank  to  collect  the  taxes 
due  upon  its  shares  of  stock  from  the  several 
owners  of  such  shares  and  pay  the  same  to  the 
treasurer  of  the  proper  county. 

A  bank  paying  such  taxes  is  given  a  lien  on  the 
shares  of  stock,  and  on  the  funds  of  such  share- 
holders in  its  possession,  for  reimbursement  of 
taxes  so  paid,  or  it  may  deduct  the  amount  of 
such  taxes  from  dividends. 

Annual  Reports  of  Resources  and  Liabilities 

The  cashier,  manager  or  owner  of  each  bank 
must  make   a  report   in   duplicate   between  the 

37 


first  and  second  Mondays  of  May,  annually,  to 
the  auditor  of  the  county  in  which  the  bank  is 
located. 

The  report  must  exhibit  in  detail,  and  under 
appropriate  heads,  the  resources  and  liabilities 
of  such  bank  at  the  close  of  business  on  the  Wednes- 
day next  preceding  the  said  second  Monday. 

It  must  also  contain  a  full  statement  of  the  names 
and  residences  of  the  stockholders  therein,  the 
number  of  shares  held  by  each  and  the  par  value 
of  each  share,  and 

In  the  case  of  unincorporated  banks,  not  divided 
into  shares,  the  amount  of  the  capital  employed 
and  the  name,  residence  and  proportional  interest 
of  each  owner  of  such  bank. 

Where  a  Bank  Fails  to  Report 

If  a  bank  fails  or  refuses  to  make  and  furnish 
to  the  county  auditor  the  statement  required 
within  the  time  fixed,  the  auditor  must  make  such 
statement. 

In  such  case  he  must  examine  the  books  of  the 
bank  and  also  any  officer  or  agent  thereof  or 
other  persons  as  he  deems  proper,  under  oath. 

Bank  Shares — How  Valued 

The  value  of  the  shares  of  such  banks,  and  the 
value  of  the  property  representing  capital 
employed  by  unincorporated  banks,  the  capital 
stock  of  which  is  not  divided  into  shares,  must 
be  fixed  by  the  county  auditor,  each  according 
to  their  true  value  in  money. 

From  the  aggregate  sum  so  found  of  each,  the 
auditor  must  deduct  the  value  of  the  real  estate 
included  in  the  statement  of  resources  as  it  stands 
on  the  duplicate. 

The  real  estate  of  banks  must  be  taxed  where 
it  is  located,  in  like  manner  as  the  real  estate  of 
persons  is  taxed. 


38 


Certificate  to  Tax  Commission 

Each  county  auditor  must,  on  or  before  the 
first  day  of  June,  annually,  make  and  transmit  to 
the  tax  commission,  copies  of  all  bank  reports 
filed  with  him,  with  the  valuations  of  the  shares 
or  property  thereof  as  fixed  by  him. 

Duty  of  Tax  Commission 

On  the  third  Tuesday  of  June  of  each  year,  the 
tax  commission  is  required  to  examine  such 
bank  reports  and  the  valuations  fixed  by  the 
county  auditors. 

If  in  its  judgment  the  value  of  the  shares  or 
property  representing  capital  of  any  bank  or 
banks  as  reported  to  it  by  the  county  auditor  is 
not  the  true  value  in  money,  the  tax  commission 
may  increase  or  decrease  any  of  such  values,  to 
the  end  that  all  such  shares  and  property  shall  be 
assessed  equally  and  uniformly  throughout  the 
State  at  the  true  value  thereof  in  money. 

On  the  third  Tuesday  of  July,  the  tax  com- 
mission is  required  to  certify  its  action  to  the 
several  county  auditors  of  the  State,  who  must 
enter  the  valuations  fixed  by  the  tax  commission 
as  so  certified  on  the  proper  tax  lists,  and 
duplicates. 

Any  interested  person  or  bank  may  on  applica- 
tion made  between  the  third  Tuesday  of  June 
and  third  Tuesday  of  July,  be  heard  by  the  tax 
commission  for  a  review  or  correction  of  its 
findings. 

PUBLIC  UTILITIES 

Under  the  Ohio  statutes,  express,  telephone, 
telegraph,  sleeping-car,  freight-line,  equipment, 
electric  light,  gas,  natural  gas,  pipe-line,  water- 
works, messenger,  signal,  messenger  or  signal, 
union  depot,  water  transportation,  heating,  cool- 
ing, street  railroad,  railroad,  and  interurban 
railroad  companies-  are  denominated  "public 
utilities." 

39 


The  term  "public  utility"  means  and  includes 
the  plant  or  property  operated,  whether  owned 
or  operated  or  both  by  a  corporation,  company, 
firm,  individual  or  association,  or  their  lessees, 
trustees  or  receivers. 

Public  utilities  must  make  annual  reports  to  the 
tax  commission,  which  assesses  the  properties 
and  apportions  the  assessed  value  to  the  respective 
counties  and  districts,  in  which  the  public  utility 
operates  or  owns  property. 

This  apportioned  valuation  is  entered  upon  the 
tax  list  and  duplicate  by  the  respective  county 
auditors,  and  it  is  subject  to  taxation  the  same 
as  the  property  of  individuals. 

The  real  estate  of  public  utilities,  used  in  con- 
nection with  the  daily  operations  of  the  utility 
is  treated  the  same  as  personal  property  in  making 
their  assessments  and  apportioning  their  valua- 
tions. 

PAYMENT  OF  TAXES— LIENS 

Real  estate  taxes  are  a  lien  on  the  real  property 
levied  upon. 

The  lien  for  such  taxes  attaches  on  the  day  pre- 
ceding the  second  Monday  of  April,  annually. 

When  the  amount  of  the  real  estate  taxes  have 
been  determined  subsequent  to  the  date  at  which 
such  taxes  became  a  lien,  the  assessment  relates 
back  to  that  day. 

Who  Must  Pay 

Each  person  holding  land  must  pay  the  tax 
levied  thereon  each  year. 

Each  person  must  pay  tax  for  the  lands  or  town 
lots  of  which  he  is  seized  for  life  or  in  dower  or 
which  he  has  care  of  as  guardian  or  executor. 

Each  person  having  the  care  of  lands  or  town 
lots  as  agent  or  attorney  must  pay  the  taxes 
thereon,  if  he  has  sufficient  funds  of  his  principal 
in  his  hands  to  pay  them. 

40 


Payment  by  Another — How  Made 

A  person  owning  lands  may  authorize  or  consent 
to  the  payment  by  another  of  the  taxes  levied 
thereon. 

A  certificate  of  authority  to  pay  such  taxes, 
signed  in  the  presence  of  two  witnesses,  and 
acknowledged  before  an  officer  authorized  to 
administer  oaths  must  first  be  obtained  from  the 
owner  of  the  lands  by  the  person  paying  such  taxes. 

Within  ten  days  from  the  date  of  such  payment, 
the  person  so  paying  the  taxes  must  file  the  cer- 
tificate in  the  office  of  the  county  recorder  for 
record. 

When  the  certificate  has  been  filed  the  amount 
of  the  taxes  paid  with  interest  at  eight  per  cent 
per  annum  becomes  a  preferred  lien  on  such  lands. 
Such  taxes  may  be  recovered  by  suit  after  the 
expiration  of  one  year  from  date  of  payment. 

Liability  for  Non-Payment 

A  guardian  neglecting  or  refusing  to  list  or  pay 
taxes  on  lands,  held  by  him  as  such  guardian,  is 
liable  to  his  ward  for  any  damage  sustained  by 
such  neglect  or  refusal. 

In  like  manner  an  executor  is  liable  to  the 
devisee  of  the  person  whose  executor  he  is  for  any 
damage  occasioned  by  his  neglect  or  refusal  to 
pay  the  taxes  on  lands  of  which  he  is  seized  or  has 
the  care  of  as  such  executor. 

A  person  having  the  care  of  lands,  as  agent  or 
attorney,  having  funds  of  the  principal  in  his  hands, 
who  neglects  or  refuses  to  pay  the  taxes  on  such 
lands  is  liable  to  his  principal  for  any  damage  he 
may  have  sustained  thereby. 

Failure  to  Pay,  Forfeits  Life  Tenant's  Estate 

A  person  seized  of  lands  in  dower  or  for  life,  who 
permits  such  lands  to  be  sold  for  taxes,  and  fails  to 
redeem  the  same  within  one  year,  forfeits  his 
estate  therein  to  the  person  next  entitled  to  such 
lands  in  remainder  or  reversion,  and  is  liable  to 

41 


such  person  for  all  damages  he  may  have  sustained 
thereby. 

The  remainder  man  or  reversioner  may  redeem 
the  lands  in  like  manner  as  other  lands  are  re- 
deemed after  having  been  sold  for  taxes. 

Lienholders  and  Part  Owners 

A  person  having  a  lien  on  real  estate  may  pay 
the  taxes  thereon  and  the  amount  so  paid  will  be 
a  preferred  lien  thereon,  which  may  be  recovered 
by  action  against  the  persons  liable  for  the  taxes. 

A  part  owner,  paying  the  tax  upon  the  whole 
tract,  has  a  lien  on  the  other  shares  or  parts  for 
the  tax  paid  on  such  parts  with  interest,  which  he 
may  enforce  as  any  other  lien  or  charge. 

PERSONAL  PROPERTY  LIABLE   FOR  TAXES 

Personal  property  subject  to  taxation  is  liable 
to  be  seized  and  sold  for  taxes. 

Personal  property  of  a  deceased  person  is  liable, 
in  the  hands  of  an  executor  or  administrator,  for 
any  tax  due  on  it  from  the  testator  or  intestate. 

Taxes  are  not  a  lien  on  personalty  until  actual 
distraint,  and  that  can  only  be  had  whilst  owned 
by  the  one  against  whom  the  taxes  are  assessed. 

Distraint  for  taxes  can  not  be  had  until  after 
December  20th. 

A  vendee  of  such  property,  or  the  assignee  for 
creditors  of  the  owner  holds  it  free  from  any 
claim  for  taxes. 

A  person  liable  for  personal  taxes  is  not  entitled 
to  the  benefit  of  the  laws  for  stay  of  execution  or 
exemption  of  homestead,  or  other  property,  from 
levy  or  sale  on  execution,  nor  does  the  statute  of 
limitations  run  against  the  collection  of  any  taxes. 

THE  TAX  LIST  AND  DUPLICATE 

The  county  auditor  must  compile  and  make  up, 
annually,  in  tabular  form  and  alphabetical  order, 
lists,  in  duplicate,  of  the  names  of  the  persons, 
firms,  etc.,  in  whose  names  real  or  personal  prop- 
erty has  been  listed. 

42 


The  copies  thus  prepared  constitute  the  auditor's 
tax  list  and  treasurer's  duplicate  of  real  and  per- 
sonal property  for  the  current  year. 

In  making  up  such  lists  the  auditor  is  required  to 
place  separately,  opposite  each  name  the  descrip- 
tion of  each  tract,  lot  or  parcel  of  real  estate,  the 
value  thereof  and  the  value  of  the  improvements 
thereon. 

In  a  separate  list  he  must  enter  the  aggregate 
value  of  the  personal  property  of  each  person, 
firm,  etc.,  and  the  number  of  dogs  and  the  value, 
if  given  by  the  owner. 

The  auditor  must  certify  and  on  the  first  day  of 
October  deliver  one  copy  of  the  tax  list  to  the 
county  treasurer.  • 

Extending  Taxes  on  Duplicate 

After  he  has  received  from  the  proper  authorities 
statements  of  the  rates  and  amounts  of  taxes  to  be 
levied,  for  the  various  purposes  authorized  by 
law,  for  the  current  year,  the  county  auditor  must 
determine  the  sums  to  be  levied  upon  each  tract 
and  lot  of  real  property,  adding  any  omitted  taxes 
of  previous  years,  and  upon  the  amount  of  personal 
property  listed  in  the  county  in  the  name  of  each 
person,  etc.,  and  enter  the  same  in  the  tax  list 
and  duplicate. 

The  amount  of  taxes  charged  against  each  entry 
must  be  set  down  in  two  separate  columns,  one- 
half  thereof,  exclusive  of  road  taxes,  in  each  col- 
umn, with  a  sufficient  space  at  the  right  of  each 
column  to  write  the  word,  "paid." 

All  road  taxes  must.be  added  to  the  first  half. 

When  payment  of  either  half  of  such  taxes  is 
made  the  treasurer  must  write  in  the  blank  space 
opposite  such  tax  the  word,  "paid." 

Semi-Annual  Settlements 

Semi-annual  settlements  between  the  auditor 
and  treasurer  of  the  taxes  charged  and  collected 
are  had  on  the  fifteenth  day  of  February,  and  the 
tenth  day  of  August  of  each  year. 

43 


TAXES  WHEN  PAYABLE 

A  person  charged  with  taxes  on  a  tax  duplicate 
in  the  hands  of  a  county  treasurer  may  pay  the 
full  amount  thereof  on  or  before  the  twentieth  day 
of  December. 

If  the  taxpayer  wishes  he  may  pay  one  half 
before  the  twentieth  day  of  December  and  the 
remaining  half  thereof  on  or  before  the  twentieth 
day  of  June  next  ensuing. 

All  road  taxes,  however,  must  be  paid  prior  to 
the  twentieth  day  of  December. 

If  the  taxpayer  desires  to  pay  only  a  portion 
of  all  the  taxes  for  all  purposes  charged  on  real 
estate,  exclusive,  of  road  taxes,  otherwise  than  in 
such  installments,  he  may  do  so. 

The  time  of  payment  of  taxes  may  be  extended, 
by  resolution  of  the  county  commissioners,  from 
June  twentieth  to  July  twentieth  of  the  same  year 
and  from  December  twentieth  to  January 
twentieth  of  the  following  year. 

Delinquent  Personal  Property  Taxes 

In  all  cases  when  the  first  half  of  the  taxes, 
other  than  on  real  estate,  has  not  been  paid  on 
the  twentieth  of  December,  or  the  twentieth  of 
January,  if  the  time  has  been  extended,  the  whole 
amount  of  such  taxes,  for  the  current  year  so 
charged  becomes  due  and  delinquent. 

PENALTIES  FOR  NON-PAYMENT- 
PERSONAL 

When  any  part  of  the  personal  taxes  charged 
against  an  entry  has  become  due  and  delinquent, 
it  is  the  duty  of  the  treasurer  to  proceed  to  collect 
such  taxes  by  distress  or  otherwise,  together  with 
a  penalty  of  five  per  cent  on  the  amount  of  tax  so 
delinquent. 

To  entitle  county  treasurers  to  the  penalty  of 
five  per  cent  they  must  proceed  to  collect  and  in 
fact  collect  the  delinquent  taxes  by  distress,  or 

44 


under  the  provisions  of  other  sections  of  the  Gen- 
eral Code,  or  by  special  effort  in  person  or  by- 
agent. 

The  Penalty  of  Ten  Per  Cent 

Immediately  after  each  semi-annual  settlement 
in  August,  the  county  auditor  must  make  a  delin- 
quent tax  list  and  duplicate  of  all  the  taxes  on 
personal  property  remaining  unpaid,  as  shown 
by  the  treasurer's  books. 

The  auditor  must  enter  in  such  delinquent  tax 
list  and  duplicate,  the  name,  valuation  and  amount, 
of  personal  property  taxes  due  and  unpaid,  together 
with  a  penalty  of  ten  per  cent  added  thereon. 
He  is  required  to  deliver  the  delinquent  duplicate 
to  the  treasurer  on  the  fifteenth  day  of  September, 
annually  and  the  treasurer  must  forthwith  collect 
the  taxes  and  penalty  on  the  duplicate  by  any 
means  provided  by  law. 

(There  is  little  inducement  for  a  taxpayer  to 
pay  the  first  half  of  his  personal  taxes  at  the 
December  collection,  for  unless  the  treasurer 
takes  steps  to  enforce  the  collection,  the  whole 
year's  taxes  may  be  paid  at  the  June  collection 
without  penalties.) 

PENALTIES  FOR  NON-PAYMENT- 
REAL  ESTATE 

If  the  first  half  of  the  real  estate  taxes  is  not 
paid  at  the  December  collection,  or  collected  by 
distress  or  otherwise,  prior  to  the  February 
settlement  a  penalty  of  fifteen  per  cent  thereon 
must  be  added  to  such  half  of  said  taxes  on  the 
duplicate. 

If  such  delinquent  taxes  and  penalty,  including 
the  last  half  year's  taxes  are  not  paid  at  the  June 
collection,  or  collected  by  distress  or  otherwise 
prior  to  the  August  settlement,  a  like  penalty  of 
fifteen  per  cent  must  be  charged  on  the  last  half 
of  such  taxes. 

45 


If  the  total  of  such  delinquent  taxes  and  penal- 
ties together  with  the  first  half  of  the  taxes  for 
the  current  year  is  not  paid  at  the  next  Decem- 
ber collection,  such  delinquent  taxes  and  penalties, 
and  the  whole  taxes  for  the  current  year,  shall  be 
due  and  collected  by  the  sale  of  the  real  estate, 
in  the  manner  authorized  by  law. 

If  the  first  half  of  such  taxes  has  been  paid 
and  the  second  half  is  not  paid  at  the  June  col- 
lection next  thereafter,  or  collected  by  distress 
or  otherwise,  prior  to  the  August  settlement, 
they  shall  be  treated  as  delinquent  taxes  and  with 
the  penalty  of  fifteen  per  cent  and  the  taxes  for 
the  current  year  be  collected  as  aforesaid. 

The  assessment  of  a  further  penalty  on  taxes 
upon  which  a  penalty  has  been  charged  because 
of  continued  non-payment  in  any  succeeding  year 
or  years  is  not  permissible,  i.  e.,  only  one  penalty 
may  be  charged  on  the  same  taxes. 

COLLECTION  OF  DELINQUENT  TAXES 

The  county  treasurer,  may,  when  any  taxes 
are  past  due  and  unpaid,  distrain  sufficient  goods 
and  chattels  belonging  to  the  person  charged 
with  such  taxes,  if  found  in  the  county,  to  pay 
the  taxes  and  costs. 

Delinquent  Personal  Property  Taxes 

If  a  treasurer  is  unable  to  collect  by  distress 
personal  property  taxes  assessed  upon  a  person, 
he  must  apply  to  the  clerk  of  the  court  of  common 
pleas  for  an  order  requiring  such  person  to  show 
cause  why  he  should  not  pay  such  taxes. 

If  sufficient  cause  is  not  shown  the  court  must 
enter  a  rule  against  said  person  for  such  payment 
and  costs. 

Such  rule  will  have  the  same  force  and  effect 
as  a  judgment  at  law  and  may  be  enforced  by 
attachment  or  execution  or  such  process  as  the 
court  directs. 

46 


A  county  treasurer,  in  addition  to  any  other 
remedy  provided  by  law  for  the  collection  of 
personal  taxes,  may  enforce  the  collection  of 
delinquent  taxes  by  a  civil  action  in  his  name 
against  such  person. 

If  it  is  found  in  such  proceeding  that  such  person 
is  indebted,  judgment  must  be  rendered  in  favor 
of  the  treasurer  as  in  other  cases. 

Delinquent  Real  Estate  Taxes 

When  taxes  or  assessments,  charged  against 
real  estate  are  delinquent,  the  county  treasurer 
in  addition  to  other  remedies  provided  by  law  may, 
and  when  requested  by  the  auditor  of  state,  must 
enforce  the  lien  of  such  taxes  or  assessments  and 
any  penalty  thereon,  by  civil  action  for  the  sale 
of  such  premises,  in  the  same  way  mortgage  liens 
are  enforced. 

Delinquent  Lands 

On  the  second  Tuesday  in  February,  the  county 
treasurer  must  offer  at  the  court  house  for  sale, 
separately  each  parcel  of  real  property  delinquent 
for  payment  of  taxes  and  penalties. 

The  person  offering  at  the  sale  to  pay  the  taxes 
and  penalty  charged  on  such  land,  lot  or  part  of 
lot,  for  the  least  quantity  thereof,  becomes  the 
purchaser  of  such  quantity.  He  receives  a  cer- 
tificate of  such  purchase  from  the  county  auditor. 

Forfeited  Lands 

Every  parcel  of  real  estate  offered  for  sale  by 
the  treasurer  and  not  sold  for  want  of  bidders  is 
forfeited  to  the  State. 

Thenceforth  all  the  right,  title,  claim  and 
interest  of  the  former  owner  or  owners  thereof,  is 
considered  as  transferred  to,  and  vested  in  the 
State. 

Provisions  are  made  by  law  for  the  redemption 
of  delinquent  lands  so  sold  or  forfeited. 


47 


OTHER  TAXES 

Collateral  Inheritance  Taxes 

All  property  within  the  jurisdiction  of  this 
State,  and  interests  therein,  whether  tangible  or 
intangible,  which  passes  by  will  or  by  the  intestate 
laws  of  the  State,  or  by  conveyance  made  or 
intended  to  take  effect  after  the  death  of  the 
grantor,  to  a  person,  other  than  to  the  father, 
mother,  husband,  wife,  lineal  descendant  or 
adopted  child,  is  liable  to  a  tax  of  five  per  cent 
of  its  value  above  the  sum  of  five  hundred  dollars. 

Administrators,  executors  and  trustees,  and 
grantees  under  such  conveyances  are  liable  for 
all  such  taxes  and  any  interest  that  may  lawfully 
be  charged  thereon. 

Such  taxes  become  due  and  payable  immediately 
upon  the  death  of  the  decedent,  and  are  and 
continue  a  lien  upon  the  property  from  that  time 
until  paid. 

EXCISE  TAXES 
Public  Utilities 

Public  utilities  are  required  to  pay  into  the 
State  Treasury,  annually,  excise  taxes  at  the 
following  rates,  to-wit: 

Each  electric  light,  gas,  natural  gas,  water- 
works, telephone,  messenger  or  signal,  union 
depot,  heating,  cooling  and  water  transportation 
company,  one  and  two-tenths  per  cent  computed 
upon  its  gross  receipts  from  intrastate  business  for 
the  preceding  year; 

Each  express  and  telegraph  company,  two  per 
cent  upon  all  its  such  gross  receipts,  and 

Each  pipe  line  company  four  per  cent  upon  all 
its  such  gross  receipts; 

Each  street,'  suburban  and  interurban  railroad 
company,  one  and  two-tenths  per  cent,  computed 
upon  its  gross  earnings  from  its  intrastate  business 
for  the  preceding  year,  and 

48 


Each  railroad  company,  four  per  cent  upon  all 
its  such  gross  earnings; 

Each  sleeping  car,  freight  line  and  equipment 
company,  one  and  two-tenths  per  cent  of  the 
amount  fixed  by  the  tax  commission  as  the 
value  of  the  portion  of  the  capital  stock  represent- 
ing the  capital  and  property  of  the  company 
owned  and  used  in  this  State ; 

Each  public  utility  is  required  to  file  annual 
reports  with  the  tax  commission,  which  is 
required  to  ascertain  and  determine  the  amounts 
of  such  gross  receipts,  gross  earnings  and  value 
of  capital  employed. 

FRANCHISE  TAXES 
Domestic  Corporations  for  Profit 

Each  corporation,  organized  under  the  laws  of 
Ohio,  for  profit  must  annually,  during  the  month 
of  May,  make  a  report  in  writing  to  the  state 
tax  commission. 

Such  report  must  be  signed  and  verified  by  the 
president,  vice  president,  secretary  or  general 
manager  of  the  company. 

Blank  forms  for  making  such  reports  will  be 
furnished  by  the  commission. 

On  the  first  Monday  of  July,  the  commission  is 
required  to  determine  the  amount  of  the  sub- 
scribed or  issued  and  outstanding  capital  stock 
of  each  such  corporation. 

On  the  first  Monday  of  August  it  is  required  to 
certify  the  amount  so  determined  by  it  to  the 
auditor  of  state. 

Amount  of  Tax 

On  or  before  August  fifteenth,  the  auditor  of 
state  is  required  to  charge  for  collection  from  such 
corporation  a  fee  of  three-twentieths  of  one  per 
cent  upon  its  subscribed  or  outstanding  capital 
stock. 

The  minimum  fee  chargeable  in  any  case  is  the 
sum  of  ten  dollars. 

49 


Tax,  When  Payable— Penalties 

Such  fee  is  payable  to  the  treasurer  of  state  on 
or  before  the  first  day  of  the  following  October. 

If  not  paid  when  due,  a  penalty  of  fifteen  per  cent 
is    added,    which   with    the   unpaid   fee   may   be 
recovered  by  an  action  in  the  name  of  the  State 
by  the  attorney  general. 
Foreign  Corporations  for  Profit 

Each  foreign  corporation  for  profit,  doing 
business  in  this  State,  and  owning  or  using  a  part 
or  all  its  capital  or  plant  in  this  State,  is  required 
annually,  during  the  month  of  July,  to  report  in 
writing  to  the  state  tax  commission. 

On  the  first  Monday  of  September,  the  com- 
mission is  required  to  determine  the  proportion 
of  the  authorized  capital  stock  of  the  company 
represented  by  its  property  and  business  in  this 
State. 
Amount  of  Tax — When  Payable 

On  the  first  Monday  of  October  the  commission 
is  required  to  certify  such  amount  to  the  auditor 
of  state,  who  must  charge  for  collection  a  fee 
of  three-twentieths  of  one  per  cent  thereon. 

The  minimum  fee  chargeable  is  the  sum  of  ten 
dollars. 

Such  fees  must  be  paid  to  the  treasurer  of  state 
on  or  before  the  first  day  of  the  next  December. 

Like  penalties  for  non-payment  and  proceedings 
for  collection  are  provided  as  in  the  case  of  domes- 
tic corporations. 
Review  and  Correction  of  Findings 

Any  person  or  company  interested  in  either  a 
foreign  or  domestic  corporation  as  to  its  assess- 
ment, may  be  heard  by  the  tax  commission 
before  the  same  has  been  certified  to  the  auditor 
of  state.  . 

Any  such  corporation  may,  upon  application 
filed  within  sixty  days  after  the  date  of  such 
certification,  be  heard  by  the  tax  commission 
as  to  the  correctness  of  its  finding. 

50 


Insurance  Companies 

Each  foreign  insurance  company  is  required  to 
pay  an  annual  tax  of  two  and  one-half  per  cent  of 
its  gross  premiums  for  the  privilege  of  doing 
business  in  Ohio. 

The  amount  of  such  tax  is  to  be  computed  by 
the  superintendent  of  insurance,  upon  the  gross 
amount  of  premiums  received  from  policies  cover- 
ing risks  within  this  State,  after  the  amount  of 
returned  premiums  and  considerations  received 
for  reinsurance  has  been  deducted. 

The  amount  of  such  tax  must  be  paid  by  the 
company  to  the  treasurer  of  state  in  the  month  of 
November. 

Fire  insurance  companies  are  required  to  pay 
in  the  month  of  November,  an  annual  tax,  for  the 
purpose  of  maintaining  the  department  of  state 
fire  marshall,  of  one-half  of  one  per  cent  computed 
upon  their  net  premiums. 

Liquor  Taxes 

Each  person,  corporation  or  co-partnership 
engaged  in  the  business  of  trafficking  in  spirituous, 
vinous,  malt  or  other  intoxicating  liquors,  must 
pay  an  annual  tax  of  one  thousand  dollars. 

Such  tax  is  payable,  one-half  on  or  before  the 
twentieth  day  of  June  and  one-half  on  or  before  the 
twentieth  day  of  December  of  each  year. 
...  The  tax  with  any  penalty  thereon  is  a  lien  upon 
the  real  property  on  and  in  which  such  business  is 
conducted  as  of  the  fourth  Monday  of  May  each 
year. 

Lien  does  not  attach  in  cases  of  trespassers, 
or  when  conducted  without  the  knowledge  or 
assent  of  the  owner  of  said  real  property. 

In  addition  to  the  annual  tax  of  one  thousand 
dollars,  dealers  in  intoxicating  liquors  are  required 
to  pay  a  registration  fee  of  one  hundred  dollars 
and  an  application  for  license  fee  of  five  dollars. 


51 


The  former  must  be  paid  to  the  secretary  of 
state  liquor  license  board  as  soon  as  the  licenses 
proposed  to  be  granted  are  announced.  The 
latter  must  be  paid  to  the  county  licensing  board 
at  the  time  of  filing  application  for  license. 

Automobile  Tax 

Each  owner  of  a  motor  vehicle  operated  or 
driven  upon  the  public  roads  or  highways  of  the 
State,  must  procure  from  the  secretary  of  state  a 
certificate  of  registration  and  number  plate,  and 

Pay  a  registration  fee  of  two  dollars  for  each 
motorcycle;  three  dollars  for  each  electric  motor 
vehicle,  and  five  dollars  for  each  gasoline  or 
steam  motor  vehicle. 

Manufacturers  and  dealers  must,  for  each  make 
of  motor  vehicle,  manufactured  or  dealt  in,  pay  a 
fee  of  five  dollars  for  motorcycles;  other  motor 
vehicles,  ten  dollars. 

Chauffeurs  must  pay  an  annual  registration 
fee  of  three  dollars.     (Probably  unconstitutional) . 

Cigarette  Tax 

A  person,  firm,  company,  corporation,  or  co- 
partnership engaged  in  the  business  of  trafficking 
in  cigarettes,  cigarette  wrappers,  or  a  substitute 
for  either,  must  pay  to  the  county  treasurer,  an 
annual  tax. 

If  a  wholesaler,  the  sum  of  thirty  dollars;  if  a 
retailer,  the  sum  of  fifteen  dollars  for  each  place 
where  such  business  is  carried  on. 

SPECIAL  TAXES  AND  ASSESSMENTS 

Special  taxes  and  assessments,  such  as  for 
streets,  sewers,  roads,  ditches  and  other  purposes, 
being  without  the  scope  of  this  publication,  are 
omitted. 


52 


ILLEGAL  TAXES 

The  Tax  Commission  of  Ohio  may: 

Remit  taxes  and  penalties  thereon  found  by  it 
to  have  been  illegally  assessed; 

Remit  such  penalties  as  have  accrued  or  may 
accrue  in  consequence  of  the  negligence  or  error  of 
an  officer  required  to  perform  a  duty  relating  to 
the  assessment  of  property  for  taxation,  or  the 
levy  or  collection  of  taxes;  and 

Correct  errors  in  the  assessment  of  property  for 
taxation  or  in  the  tax  list  or  duplicate  of  taxes  in 
any  county,  except  such  as  relate  to  liquor  taxes. 

If  the  amount  of  such  taxes  exceeds  one  hundred 
dollars,  ten  days  notice  of  the  application  must  be 
given  the  prosecuting  attorney  and  the  county 
auditor  of  the  county  where  the  taxes  or  assess- 
ments were  levied. 

How  Enjoined 

The  method  for  testing  the  validity  of  a  tax  or 
assessment  is  by  proceedings  in  the  common  pleas 
courts. 

When  the  taxes  or  assessments  have  not  been 
paid  such  courts  may  enjoin  their  illegal  levy  or 
collection; 

If  the  plaintiff  in  such  an  action  admits  that  a 
part  of  the  taxes  or  assessments  was  legally  levied, 
he  must  first  pay  or  tender  the  sum  admitted  to 
be  due. 

Recovery  of  Payments 

Common  pleas  courts  may  entertain  actions  to 
recover  back  taxes  and  assessments  illegally  levied 
or  collected  without  regard  to  the  amount  thereof. 

No  recovery  may  be  had  unless  the  action  is 
brought  within  one  year  after  the  taxes  or  assess- 
ments are  collected. 

Taxes  voluntarily  paid  without  protest  or  objec- 
tion are  not  recoverable. 

53 


Refund  of  Taxes 

County  auditors  are  required  to  correct  errors 
discovered  in  the  tax  list  and  duplicate  in  the 
amount  of  taxes  or  assessments. 

When  a  tax  or  assessment  erroneously  charged 
has  not  been  paid  the  auditor  must  give  the  person 
so  charged  a  certificate  to  that  effect  to  be  pre- 
sented to  the  treasurer  who  must  make  the  proper 
deductions. 

When  erroneous  taxes  or  assessments  for  previous 
years  have  been  charged  and  collected  the  county 
auditor  must  call  the  attention  of  the  county 
commissioners  thereto,  and  such  amount  as  they 
find  to  have  been  so  erroneously  charged  must  be 
refunded. 

Compromise  of  Claims 

The  attorney  general  may,  with  the  advice  and 
consent  of  the  tax  commission  compromise  claims 
for  delinquent  excise  and  franchise  taxes  and 
penalties. 

FEDERAL  TAXES 

Internal  Revenue  Taxes 

The  United  States  Government  imposes  and  col- 
lects an  internal  revenue  tax  of  one  dollar  and  ten 
cents  on  each  proof  gallon  of  distilled  spirits;  on 
fermented  liquors,  one  dollar  and  fifty  cents  for 
every  barrel  containing  not  more  than  thirty-one 
gallons;  a  small  tax  on  tobacco,  snuff,  cigars  and 
cigarettes,  and  a  tax  on  oleomargarine  of  one- 
fourth  cent  a  pound  on  uncolored  and  ten  cents  a 
pound  on  colored  oleomargarine. 

License  or  Special  Taxes 

License  or  special  taxes  are  imposed  upon  brew- 
ers, rectifiers,  wholesale  and  retail  liquor  dealers, . 
manufacturers  and  dealers  in  oleomargarine,, 
adulterated  or  renovated  butter,  filled  cheese,  and 
manufacturers  of  stills  and  worms. 

54 


Others  who  are  required  to  pay  special  taxes  are 
bankers,  brokers,  pawnbrokers,  commercial  brok- 
ers, custom  house  brokers,  proprietors  of  theaters, 
museums,  concert  halls,  circuses,  other  public 
exhibitions,  bowling  alleys  and  billiard  and  pool 
tables,  commission  merchants,  dealers  in  tobacco 
and  manufacturers  of  tobacco,  cigars  and  cigarettes. 

Income  Taxes 

Every  citizen  of,  or  person  residing  in  the  United 
States  is  required  to  pay  an  income  tax,  graduated 
according  to  the  amount  of  the  income,  from  one 
per  centum  to  six  per  centum. 

Corporations  are  required  to  pay  a  level  tax  of 
one  per  centum  of  their  entire  net  income  regard- 
less of  the  amount  of  such  net  income. 

Every  single  person  and  every  married  person 
not  living  with  husband  or  wife,  may  claim  an 
exemption  of  $3000  from  his  or  her  total  net  income. 

Husband  and  wife  living  together  are  entitled 
to  an  exemption  of  $4000  only  from  the  aggregate 
net  income  of  both,  which  may  be  deducted  in 
making  the  return  of  such  income  for  taxation. 

Stamp  Taxes 

There  is  levied  upon  bonds,  debentures,  certifi- 
cates of  indebtedness,  stock  certificates,  stock 
transfers,  etc.,  a  stamp  tax  of  five  cents  on  each 
$100  face  value.  A  like  tax  is  levied  on  promissory 
notes  of  two  cents  for  a  sum  not  exceeding  $100 
and  two  cents  for  each  additional  $100  or  fraction. 

A  stamp  tax  of  one  cent  is  levied  on  express 
receipts,  bills  of  lading,  telegrams,  telephone  calls, 
etc. 

A  stamp  tax  of  one  cent  is  levied  on  express 
receipts,  bills  of  lading,  telegrams,  telephone  calls, 
etc.  Upon  deeds  or  instruments  conveying  real 
estate  of  a  value  exceeding  $100  and  not  exceeding 
$500,  a  stamp  tax  of  50  cents,  and  for  each  addi- 
tional $500  or  fraction  thereof  50  cents.  Stamp 
taxes  are  also  levied  on  many  other  documents  and 
numerous  things  such  a^  cosmetics,  perfumes  and 
the  like.  •    •».•••    „ 

.  si : :;  ••••     •••:• 


•yHE    OHIO    STATE   BOAR 
*      COMMERCE   is  Organizedj 
Citizenship.     Its  field  is  Ohio,  exclul 
its  agency  is  mainly  legislative ;  its  m| 
are    publicity,   education   (by    speec 
literature),  and  organization.      It 
political,  it  has  no  relation  to  sect  ol 
it  is  the  representative  of  no  "intj 
it  has  neither  friend  to  reward  nor 
to  punish. 

This  Board  was  organized  in  CleJ 
in  1893  and  for  23  years  it  has 
fighting  in  the  interest  of  all  busind 


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